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The Fading Premium: Environmental and Financial Performance Across Nordic Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT The relationship between environmental and financial performance remains one of the most studied and least settled questions in business research. Using a panel of 741 Nordic listed firms from 2018 to 2025, we study how industry, time, firm resources, and the substance of engagement condition it. Industry determines where a relationship exists
Ane C. H. Jensen, René Goduscheit, Amjad Naveed +2 more
wiley +1 more source

Valuing five centuries of unpaid breastfeeding in England. [PDF]

Proc Natl Acad Sci U S A
Henderson L, Humphries J.
europepmc +1 more source

Who Governs Carbon? Board Diversity and Incentive‐Linked Pay as Key Drivers of Disclosure in FTSE 100 Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate boards are increasingly expected to drive climate accountability, yet evidence on which governance mechanisms shape carbon transparency remains contradictory. Using an unbalanced panel of 618 firm‐year observations from 62 FTSE 100 nonfinancial firms (2015–2025), this study examines how board structure, composition and incentive ...
Hamza El Kaddouri, Anu Anna Jossan
wiley +1 more source

Using large models and time series forecasting for market reaction analysis. [PDF]

PLoS One
He H, Li X.
europepmc +1 more source

Tail Risk and Earnings Management: The Role of Gender Diversity and Environmental–Social Reporting in International Banking

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the impacts of earnings management on the tail risks of banks using a dataset of 3297 bank‐year observations across 157 publicly traded commercial banks from 12 countries, covering 2002–2022. Our findings suggest that banks engaging in earnings management activities exhibit higher tail risks.
Marwa Elnahass +3 more
wiley +1 more source

Clinician Specialties, Quality Score and Shared Savings Receipt in Accountable Care Organizations. [PDF]

Health Serv Res
Ouayogodé MH, Liang X.
europepmc +1 more source

Employing Content Analysis in ESG Research: A Systematic Review and Future Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT This study systematically reviews the application of content analysis in environmental, social and governance (ESG) disclosure research. Although content analysis is widely employed to examine ESG reporting, methodological approaches, disclosure channels and analytical practices remain fragmented, limiting methodological coherence and the ...
Hamed Mohammad Esmail Mohammad +3 more
wiley +1 more source

Investment in preventive health needs to be seen as a driver of economic development. [PDF]

PLoS Med
Colombo F, Vuik S, Devaux M, Cecchini M.
europepmc +1 more source

Forward‐Looking ESG Relevance and Corporate Performance: Evidence From Credit Ratings

Business Strategy and the Environment, EarlyView.
ABSTRACT How does the relevance of ESG issues relate to firm performance, and does ESG relevance moderate the relationship between ESG engagement and firm financial outcomes? Using a novel indicator introduced by Fitch Ratings, we provide new empirical evidence to answer these questions.
Alper Kara, Ngoc Sao Ly Nguyen, Yilmaz Yildiz +2 more
wiley +1 more source

Sustainable Value Creation and Board Gender Diversity in Multinational Enterprises: The Moderating Role of Degree of Internationalisation

Business Strategy and the Environment, EarlyView.
ABSTRACT This study explores the empirical relationship between sustainable value creation (SVC), board gender diversity (BGD) and the degree of internationalisation (DOI) in multinational enterprises (MNEs). Using an unbalanced panel of 285 MNEs across 22 countries over the period 2016–2025 and employing high‐dimensional fixed effects (FE), system GMM
Neetu Sharma +3 more
wiley +1 more source

earnings management
real earnings management
corporate governance